{"title":"L'entreprise algérienne face à quel genre d'environnement ?","authors":"L. Melbouci","doi":"10.1051/LARSG/2008056","DOIUrl":"https://doi.org/10.1051/LARSG/2008056","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"51 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126976169","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Une nouvelle voie pour réussir les changements technologiques : la co-construction","authors":"P. Bernoux, Yves-Chantal Gagnon","doi":"10.1051/LARSG:2008043","DOIUrl":"https://doi.org/10.1051/LARSG:2008043","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"94 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114204452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"« Informing good to do well » : Une approche comparée de la participation (imparfaite) du droit des sociétés par actions à une gestion responsable","authors":"Ivan Tchotourian","doi":"10.1051/LARSG:2008041","DOIUrl":"https://doi.org/10.1051/LARSG:2008041","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"46 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126880354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"La taille est-elle un facteur déterminant de la compétitivité des entreprises ?","authors":"Selma Katlane Ben Mlouka, Jean-Michel Sahut","doi":"10.1051/LARSG:2008046","DOIUrl":"https://doi.org/10.1051/LARSG:2008046","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"35 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134131157","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"« Les distinctions sociales ne peuvent être fondées que sur l'utilité commune »","authors":"P. Naszâlyi","doi":"10.1051/LARSG:2008039","DOIUrl":"https://doi.org/10.1051/LARSG:2008039","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"233 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128770562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Secret ou confiance: Substitut ou complément dans la protection des actifs intellectuels","authors":"H. Delerue","doi":"10.1051/LARSG:2008045","DOIUrl":"https://doi.org/10.1051/LARSG:2008045","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129731705","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"L'école américaine de la théorie événementielle","authors":"G. Augustin","doi":"10.1051/LARSG:2008038","DOIUrl":"https://doi.org/10.1051/LARSG:2008038","url":null,"abstract":"Cette etude clinique presente des cas d’enfants prepsychotiques exprimant des images parentales dans les tests du CAT et de L. Duss. Pour chaque cas, on presente les reponses des enfants a trois planches du CAT (II, III, IV) et a celles de trois planches du test de Duss qui font reference aux images parentales. Une discussion donne une synthese et une analyse de contenu des reponses (Roman, 2006. Bernaud, 2008).","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"42 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125549432","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"L'impact de la personnalité de la marque sur la relation à la marque dans le domaine de la téléphonie mobile","authors":"Joel Gouteron","doi":"10.1051/LARSG:2008037","DOIUrl":"https://doi.org/10.1051/LARSG:2008037","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121706331","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"L'influence des auditeurs externes et des comités d'audit sur le contenu informatif des manipulations comptables","authors":"R. Janin, C. Piot","doi":"10.1051/LARSG:2008040","DOIUrl":"https://doi.org/10.1051/LARSG:2008040","url":null,"abstract":"La flexibilite des regles comptables permet aux dirigeants d'exercer leur jugement pour publier des resultats en fonction d'objectifs discretionnaires. Or, meme si l'on considere que les investisseurs ont une lecture relativement sophistiquee des etats financiers, il n'est pas aise de distinguer les manipulations comptables opportunistes, trompeuses, de celles qui au contraire permettent aux dirigeants de renforcer le contenu informatif des chiffres comptables. Si l'audit a alors un role privilegie a jouer, nous postulons que la capacite d'un audit de qualite a renforcer la pertinence des chiffres comptables est contingente au cadre normatif utilise. Dans le contexte normatif francais, cette etude teste alors l'impact de divers attributs de qualite du processus d'audit (reputation et anciennete de l'auditeur, presence d'un comite d'audit independant) sur le contenu informatif des regularisations comptables (accruals) discretionnaires. L'echantillon comprend 152 firmes-annee du SBF120 sur la periode 1999-2001. LEs resultats indiquent en contraste avec certains travaux americains, que le contenu informatif des accruals discretionnaires est moindre en presence d'auditeur appartenant aux Big N, ou en presence d'un comite d'audit en majorite independant. La simple presence d'un comite d'audit, peu importe son degre d'independance, n'altere pas significativement le contenu informatif des acruals discretionnaires, tout comme l'existence d'une longue relation entre l'auditeur et son client.","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"160 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129099236","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Innovation de produits versus innovation de service dans l’industrie musicale. La création d’oeuvres face à l’innovation de services dans l’industrie musicale","authors":"I. Djian, Syoum Négassi","doi":"10.1051/LARSG:2008047","DOIUrl":"https://doi.org/10.1051/LARSG:2008047","url":null,"abstract":"","PeriodicalId":412238,"journal":{"name":"La Revue Des Sciences De Gestion, Direction Et Gestion","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2008-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125561358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}